{"id":1307,"date":"2023-12-21T18:00:32","date_gmt":"2023-12-21T09:00:32","guid":{"rendered":"https:\/\/kuno-cpa.co.jp\/cambodia\/?page_id=1307"},"modified":"2025-12-04T09:19:12","modified_gmt":"2025-12-04T00:19:12","slug":"accounting-taxation","status":"publish","type":"page","link":"https:\/\/kuno-cpa.co.jp\/cambodia\/accounting-taxation\/","title":{"rendered":"\u4f1a\u8a08\u30fb\u7a0e\u52d9"},"content":{"rendered":"\n

\u4f1a\u8a08\u30fb\u7a0e\u52d9<\/span><\/strong><\/p>\n\n\n\n

\u30ab\u30f3\u30dc\u30b8\u30a2\u4f1a\u8a08\u6982\u8981<\/span><\/strong><\/span><\/h1>\n\n\n\n

2002\u5e74\u306b\u300c\u4f01\u696d\u4f1a\u8a08\u30fb\u76e3\u67fb\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\uff08Law on Corporate Accounting, Audit and Accounting Profession\u3001\u4ee5\u4e0b\u300c\u4f1a\u8a08\u6cd5\u300d\uff09\u300d\u304c\u5236\u5b9a\u3055\u308c\u3001\u30ab\u30f3\u30dc\u30b8\u30a2\u306e\u4f1a\u8a08\u30fb\u76e3\u67fb\u5236\u5ea6\u306e\u57fa\u76e4\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/span><\/p>\n

\u7d9a\u3044\u30662003\u5e74\u306b\u306f\u3001\u300c\u56fd\u5bb6\u4f1a\u8a08\u8a55\u8b70\u4f1a\u306e\u6a5f\u80fd\u306b\u95a2\u3059\u308b\u653f\u4ee4\uff08NAC\uff1aSub-Decree on the Functioning of the National Accounting Council\uff09\u300d\u304a\u3088\u3073\u300c\u30ab\u30f3\u30dc\u30b8\u30a2\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306b\u95a2\u3059\u308b\u653f\u4ee4\uff08KICPAA\uff1aSub-Decree on the Kampuchea Institute of Certified Public Accountants and Auditors\uff09\u300d\u304c\u516c\u5e03\u3055\u308c\u3001\u4f1a\u8a08\u57fa\u6e96\u306e\u8a2d\u5b9a\u3084\u76e3\u67fb\u76e3\u7763\u306e\u4e3b\u4f53\u304c\u898f\u5b9a\u3055\u308c\u307e\u3057\u305f\u3002<\/span><\/p>\n\n\n\n

<\/div>\n\n\n\n

\u30ab\u30f3\u30dc\u30b8\u30a2\u7a0e\u52d9\u6982\u8981<\/span><\/strong><\/span><\/h1>\n\n\n\n

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\u4ee5\u524d\u306e1997\u5e74\u7a0e\u6cd5\uff08LoT\uff1aLaw on Taxation\uff09\u30842000\u5e74\u306e\u4e8b\u696d\u6240\u5f97\u7a0e\u306b\u95a2\u3059\u308b\u5927\u81e3\u4ee4\uff08Prakas\uff09\u30012003\u5e74\u6539\u6b63\u5927\u81e3\u4ee4\u306f\u3001\u65b0\u7a0e\u6cd5\u306b\u3088\u308a\u6574\u7406\u30fb\u7d71\u5408\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n

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    \n
  • \u30b7\u30f3\u30ac\u30dd\u30fc\u30eb<\/span><\/li>\n
  • \u30bf\u30a4<\/span><\/li>\n
  • \u30d6\u30eb\u30cd\u30a4<\/span><\/li>\n
  • \u4e2d\u56fd<\/span><\/li>\n
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  • \u30a4\u30f3\u30c9\u30cd\u30b7\u30a2<\/span><\/li>\n
  • \u9999\u6e2f<\/span><\/li>\n
  • \u97d3\u56fd<\/span><\/li>\n<\/ul>\n

    \u00a0<\/p>\n

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    DTA\u306b\u57fa\u3065\u304f\u7a0e\u512a\u9047\u3092\u53d7\u3051\u308b\u306b\u306f\u3001GDT\uff08\u7a0e\u52d9\u7dcf\u5c40\uff09\u3078\u306e\u7533\u8acb\u304c\u5fc5\u8981\u3067\u3001\u627f\u8a8d\u3055\u308c\u308b\u3068\u305d\u306e\u5e74\u306e1\u67081\u65e5\u304b\u3089\u6709\u52b9\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n

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      \n
    • \u6cd5\u4eba\u7a0e<\/span><\/li>\n
    • \u914d\u5f53\u3001\u5229\u606f\u3001\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\u306b\u304b\u304b\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e<\/span><\/li>\n
    • \u7d66\u4e0e\u7a0e<\/span><\/li>\n<\/ul>\n

      \u306a\u3069<\/span><\/p>\n\n\n\n

      <\/div>\n\n\n\n

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      <\/span> \u30fb\u99d0\u5728\u54e1\u304c\u7d4c\u7406\u51e6\u7406\u3092\u884c\u3046\u3053\u3068\u304c\u96e3\u3057\u3044\u65b9<\/span>
      <\/span> \u30fb\u9069\u6b63\u306a\u640d\u76ca\u7ba1\u7406\u3092\u884c\u3044\u305f\u3044\u65b9<\/span>
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      <\/div>\n\n\n\n

      \u4f1a\u8a08\u7a0e\u52d9\u9867\u554f\u30b5\u30fc\u30d3\u30b9<\/span><\/h2>\n\n\n\n

      \u3010\u5bfe\u8c61\u3011<\/span><\/p>\n

        \n
      • \u7d4c\u7406\u3092\u793e\u5185\u3067\u884c\u3063\u3066\u3044\u308b\u65b9<\/span><\/li>\n
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        <\/div>\n\n\n\n

        \u4f1a\u8a08\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/span><\/strong><\/span><\/h2>\n\n\n\n

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